Chapter 783. for the relief of Richard C
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CHAP. 783.— An Act for the relief of Richard C. Ridgway and others.July 26, 1886. Whereas from the time bonded warehouses were first established until April fourteenth, eighteen hundred and sixty-nine, the law had been uniformly construed and administered to allow for loss by leakage on spirits distilled prior to July twentieth, eighteen hundred and sixty-eight, while in warehouse; and Whereas it was the uniform practice and in accordance with the rules and regulations of the Commissioner of Internal Revenue, approved by the Secretary of the Treasury, to collect internal-revenue taxes upon only so much of the spirits distilled prior to July twentieth, eighteen hundred and sixty eight, as were actually withdrawn from warehouse, under which established regulations large quantities of spirits were bought and sold while in bond; and Whereas in a few exceptional cases taxes were also collected on that portion of such spirits which was lost by leakage while remaining in warehouse:
Therefore, *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*Preamble.Payment to persons named for taxes collected on distilled spirits in excess of quantity withdrawn from warehouse., That the Secretary of the Treasury be, and he is hereby, required to pay, out of any money in the Treasury not otherwise appropriated, to the following-named persons, of the city of Philadelphia, Pennsylvania, or their legal representatives, respectively, such amounts as shall be shown, to the satisfaction of the Commissioner of Internal Revenue, to have been paid by them as tax on distilled spirits in excess of the quantity withdrawn by them from warehouse: *Provided*, That the amount paid to each shall not exceedProviso.Limitation. the sura hereinafter stated, that is to say:
To Richard C. Ridgway, eight thousand one hundred and sixty-three dollars and forty-eight cents. To H. and A. C. Van Beil, one thousand six hundred and one dollars and forty-two cents. To John Stewart, two hundred and forty-one dollars and seventy-eight cents. To Walden, Koehn and Company, seven hundred and forty-eight dollars and twelve cents. To Henry Wallace and Company, two thousand nine hundred and eighty-four dollars and seventy-two cents. To Boyle and McManus, three hundred and eighty dollars and thirty-four cents.
To Samuel Macky, one hundred and two dollars and forty-eight cents. To Robert Steel, two thousand and fifty-one dollars and thirty-nine cents. To Lang and Bernheimer, five hundred dollars and eighty-one cents. To G. H. Vandike and Company, three hundred and seventy-two dollars and twenty cents. To Hugh W. Catherwood, administrator of the estate of A. J. Catherwood, deceased, eight hundred and eighty-six dollars and fifty-nine cents. To H. and H. W. Catherwood, four thousand six hundred and fifty-six dollars and seventy-three cents. 854 FORTY-NINTH CONGRESS.
Sess. I. Chs. 783–785. 1886. To Bernard Corr, eight hundred and forty-seven dollars and fifty cents. To Woodside and Stadiger, one thousand two hundred and fifty-nine dollars and sixteen cents. To Henry M. Daly, three thousand eight hundred and ninety-six dollars and thirty-three cents To David Giltiuan, one thousand and seventy-eight dollars and fifty-one cents. To Langstroth and Boulton, three thousand one hundred and seventy-two dollars and sixty-five cents. To John Boyle and Company, two hundred and thirty-three dollars and nine cents.
To J. S. Bamberger, five hundred and one dollars and fifty cents. To John Corr, nine hundred dollars and fifty-one cents. To Van Beil and Fiske, two hundred and seventy-seven dollars and seventy-three cents. To B. G. Powell, one hundred and eighty-two dollars. To Thomas J. Martin and Company, one thousand eight hundred and fifty-five dollars and forty-two cents. To Dennis McCauley, five hundred and eighty five dollars and twenty-three cents. To Richard Penistan, three hundred and ninety-five dollars and nineteen cents.
To John S. Lentz, three hundred and thirteen dollars and eighteen cents. To Joseph F. Tobias and Company, two thousand and sixty-five dollars and seventy-eight cents. To Hugh Craig and Company, four hundred and five dollars and thirty-one cents. To John Gibson’s Son and Company, three thousand four hundred and thirty-five dollars and seventy-eight cents. The said payments being a refund of taxes exacted and paid on distilledRefund of taxes on distilled spirits manufactured etc., prior to July 26, 1886. spirits in excess of the quantity withdrawn from warehouse between April thirteenth, eighteen hundred and sixty-nine, and July first, eighteen hundred and sixty-nine, which spirits had been manufactured and bonded prior to July twentieth, eighteen hundred and sixty-eight.
Approved, July 26, 1886.